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| Notice of the Ministry of Finance, the China Securities Regulatory Commission and the National Audit Office on Issuing the Enterprise Internal Control Guidelines Including the “Guidelines for Application of Enterprise Internal Controls,” “Guidelines for Evaluation of Enterprise Internal Controls” and “Guidelines for Auditing of Enterprise Internal Controls” | | 财政部、证监会、审计署、银监会、保监会关于印发企业内部控制配套指引的通知 |
(No. 11 [2010] of the Ministry of Finance) | |
（财会〔2010〕11号） |
The Administration for Offices directly under the CCCPC; the Ministry of Railway; the Government Offices Administration of the State Council; the General Logistics Department; the General Headquarters of the Armed Police Force; the public finance departments (bureaus) and audit departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Public Finance Bureau and the Audit Bureau of Xinjiang Production and Construction Corps; the local offices of the China Securities Regulatory Commission (“CSRC”) in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the commissioner's offices of the CSRC in Shanghai and Shenzhen; all local offices of the China Insurance Regulatory Commission (“CIRC”) and insurance companies; all local offices of the China Banking Regulatory Commission (“CBRC”), policy banks, state-owned commercial banks, joint-stock commercial banks, postal savings banks and asset management companies; all provincial rural credit cooperative associations; all trust companies, finance companies and lease companies directly under the administration of the CBRC; and the relevant enterprises governed by the central government: | |
中直管理局，铁道部、国管局，总后勤部、武警总部，各省、自治区、直辖市、计划单列市财政厅（局）、审计厅（局），新疆生产建设兵团财务局、审计局，中国证监会各省、自治区、直辖市、计划单列市监管局，中国证监会上海、深圳专员办，各保监局、保险公司，各银监局、政策性银行、国有商业银行、股份制商业银行、邮政储蓄银行、资产管理公司，各省级农村信用联社，银监会直接管理的信托公司、财务公司、租赁公司，有关中央管理企业： |
To promote the establishment, implementation and evaluation of internal controls of enterprises and regulate the internal control audit by accounting firms, in accordance with the relevant laws and regulations of the state and the Basic Norms for Enterprise Internal Controls (No. 7 [2008] of the Ministry of Finance), the Ministry of Finance, together with the CSRC, the National Audit Office, the CBRC and the CIRC, has formulated 18 sets of application guidelines including the Application Guidelines for Enterprise Internal Controls No. 1 - Organizational Structure, the Guidelines for the Evaluation of Enterprise Internal Controls and the Guidelines for the Auditing of Enterprise Internal Controls (hereinafter referred to as the “Enterprise Internal Control Guidelines”), which are hereby issued. The Enterprise Internal Control Guidelines shall apply to companies concurrently listed inside and outside China as of January 1, 2011 and companies listed on the main board of the Shanghai Stock Exchange and the Shenzhen Stock Exchange as of January 1, 2012; and on this basis, shall apply to companies listed on the SME board and the ChiNext board at appropriate time. All listed companies and the relevant non-listed large- and medium-sized enterprises shall make good preparations for the implementation of these guidelines. | |
为了促进企业建立、实施和评价内部控制，规范会计师事务所内部控制审计行为，根据国家有关法律法规和《企业内部控制基本规范》（财会〔2008〕7号），财政部会同证监会、审计署、银监会、保监会制定了《企业内部控制应用指引第1号--组织架构》等18项应用指引、《企业内部控制评价指引》和《企业内部控制审计指引》（以下简称企业内部控制配套指引），现予印发，自2011年1月1日起在境内外同时上市的公司施行，自2012年1月1日起在上海证券交易所、深圳证券交易所主板上市公司施行；在此基础上，择机在中小板和创业板上市公司施行。鼓励非上市大中型企业提前执行。请各上市公司及相关非上市大中型企业切实做好执行前的各项准备工作。 |
Listed companies and the relevant non-listed large- and medium-sized enterprises implementing the Basic Norms for Enterprise Internal Controls and the Enterprise Internal Control Guidelines shall conduct self-evaluations on the effectiveness of their internal controls, disclose annual self-evaluation reports, and engage accounting firms to audit the effectiveness of internal control over financial reporting and issue audit reports. Listed companies shall engage accounting firms qualified for business related to securities and futures, while non-listed large- and medium-sized enterprises may engage large- and medium-sized accounting firms unqualified for business related to securities and futures. | |
执行《企业内部控制基本规范》及企业内部控制配套指引的上市公司和非上市大中型企业，应当对内部控制的有效性进行自我评价，披露年度自我评价报告，同时应当聘请会计师事务所对财务报告内部控制的有效性进行审计并出具审计报告。上市公司聘请的会计师事务所应当具有证券、期货业务资格；非上市大中型企业聘请的会计师事务所也可以是不具有证券、期货业务资格的大中型会计师事务所。 |
Please report problems encountered in the implementation to us in a timely manner. | |
执行中有何问题，请及时反馈我们。 |
Annexes: | |
附件： |
| 1. Guidelines for the Application of Enterprise Internal Controls | | 1.企业内部控制应用指引 |
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| 2. Guidelines for the Evaluation of Enterprise Internal Controls | | 2.企业内部控制评价指引 |
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| 3. Guidelines for the Auditing of Enterprise Internal Controls | | 3.企业内部控制审计指引 |
Ministry of Finance | |
财政部 |
China Securities Regulatory Commission | |
证监会 |
National Audit Office | |
审计署 |
China Banking Regulatory Commission | |
银监会 |
China Insurance Regulatory Commission | |
保监会 |
April 15, 2010 | |
二○一○年四月十五日附件1： |
Annex1: | |
企业内部控制应用指引 |
No. 1 of the Application Guidelines for Enterprise Internal Control - Organizational Structure
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010) | |
企业内部控制应用指引第1号--组织架构 |
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| Chapter I General Provisions | | 第一章 总 则 |
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| Article 1 These Guidelines are formulated in accordance with the Company Law of the People's Republic of China and other relevant laws and regulations and the Basic Internal Control Norms for Enterprises for purposes of promoting the realization of development strategies of enterprises, optimizing the governance structure, management systems and operation mechanisms of enterprises, and establishing a modern enterprise system. | | 第一条 为了促进企业实现发展战略，优化治理结构、管理体制 和运行机制，建立现代企业制度，根据《中华人民共和国公司法》等 有关法律法规和《企业内部控制基本规范》，制定本指引。 |
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| Article 2 The term “organizational structure” as mentioned in these Guidelines refers to the institutional arrangements made by an enterprise in accordance with the relevant laws and regulations of the state, resolutions of the shareholders' meeting or general assembly of shareholders and articles of association and in light of its actualities on specifying the institutional setup, duties and powers, staffing, working procedures and relevant requirements for the shareholders' meeting or general assembly of shareholders, board of directors, board of supervisors, the management and institutions at all levels within the enterprise. | | 第二条 本指引所称组织架构，是指企业按照国家有关法律法 规、股东（大）会决议和企业章程，结合本企业实际，明确股东（大） 会、董事会、监事会、经理层和企业内部各层级机构设置、职责权限、 人员编制、工作程序和相关要求的制度安排。 |
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| Article 3 An enterprise shall at least pay attention to the following risks in the design and operation of the organizational structure: | | 第三条 企业至少应当关注组织架构设计与运行中的下列风险： |
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| (1) the governance structure exists in name only, and lacks scientific decision making, sound operational mechanism and implementation capability, and thus may lead to business failure of the enterprise and make its development strategies difficult to be achieved; and | | （一）治理结构形同虚设，缺乏科学决策、良性运行机制和执行 力，可能导致企业经营失败，难以实现发展战略。 |
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| (2) the design of internal institutions is unscientific, and the assignment of authority and responsibilities is unreasonable, and thus may lead to overlap of institutions, overlap or lack of functions, buckpassing and prevarication, and low operating efficiency. | | （二）内部机构设计不科学，权责分配不合理，可能导致机构重 叠、职能交叉或缺失、推诿扯皮，运行效率低下。 |
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| Chapter II Design of Organizational Structure | | 第二章 组织架构的设计 |
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| Article 4 An enterprise shall, in accordance with the relevant laws and regulations of the state, specify the duties and powers, eligibility requirements, rules of procedure and working procedures for the board of directors, board of supervisors and the management, to ensure that decision making, implementation and supervision are separated from each other and form check and balance. | | 第四条 企业应当根据国家有关法律法规的规定，明确董事会、 监事会和经理层的职责权限、任职条件、议事规则和工作程序，确保决策、执行和监督相互分离，形成制衡。 |
The board of directors shall be responsible to the shareholders' meeting or the general assembly of shareholders, and exercise the business decision-making authority of the enterprise according to law. It may, in accordance with the relevant resolutions of the shareholders' meeting or the general assembly of shareholders, set up special committees of strategies, audit, nomination, remuneration and appraisal, etc., specifying the duties and powers, eligibility requirements, rules of procedure and working procedures for various special committees and provide support for the board of directors to make scientific decisions. | |
董事会对股东（大）会负责，依法行使企业的经营决策权。可按 照股东（大）会的有关决议，设立战略、审计、提名、薪酬与考核等 专门委员会，明确各专门委员会的职责权限、任职资格、议事规则和 工作程序，为董事会科学决策提供支持。 |
The board of supervisors shall be responsible to the shareholders' meeting or general assembly of shareholders, and supervise the performance of duties by directors, managers and other senior management personnel of the enterprise in accordance with law. | |
监事会对股东（大）会负责，监督企业董事、经理和其他高级管 理人员依法履行职责。 |
The management shall be responsible to the board of directors, and take charge of the production, operation and management of the enterprise. The division of duties of the managers and other senior management personnel shall be clear. | |
经理层对董事会负责，主持企业的生产经营管理工作。经理和其 他高级管理人员的职责分工应当明确。 |
The procedures for the formation of the board of directors, board of supervisors and the management shall be in compliance with laws, regulations and rules, and the personnel composition, structure of knowledge, ability and quality shall meet the requirements for performing their duties. | |
董事会、监事会和经理层的产生程序应当合法合规，其人员构成、 知识结构、能力素质应当满足履行职责的要求。 |
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| Article 5 Major decisions, major issues, major personnel appointments and removals, large-sum fund payment business, etc. of an enterprise shall be subject to the collective decision-making examination and approval system or the joint signature system in accordance with the prescribed authority and procedures. No individual may make a decision all by himself or change a collectively-made decision without authorization. | | 第五条 企业的重大决策、重大事项、重要人事任免及大额资金 支付业务等，应当按照规定的权限和程序实行集体决策审批或者联签 制度。任何个人不得单独进行决策或者擅自改变集体决策意见。 |
Specific standards for major decisions, major issues, major personnel appointments and removals, large-sum fund payment business, etc. shall be determined by the enterprise on its own. | |
重大决策、重大事项、重要人事任免及大额资金支付业务的具体 标准由企业自行确定。 |
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| Article 6 An enterprise shall, under the principle of scientificity, simplicity, efficiency, transparency, and check and balance, and in full consideration of its nature, development strategies, culture, management requirements and other factors, reasonably set up internal functional institutions and clarify the duties and powers of various institutions to avoid overlap or lack of functions or excessive concentration of powers and duties, and form a working mechanism in which each institution has its own duties and responsibilities and all institutions mutually check and coordinate with each other. | | 第六条 企业应当按照科学、精简、高效、透明、制衡的原则， 综合考虑企业性质、发展战略、文化理念和管理要求等因素，合理设 置内部职能机构，明确各机构的职责权限，避免职能交叉、缺失或权 责过于集中，形成各司其职、各负其责、相互制约、相互协调的工作 机制。 |
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| Article 7 An enterprise shall carry out scientific and rational decomposition of functions of various institutions, determine the name, duties and work requirements for specific posts, and clarify the authority of and relationships among various posts. | | 第七条 企业应当对各机构的职能进行科学合理的分解，确定具体岗位的名称、职责和工作要求等，明确各个岗位的权限和相互关系。 |
During the process of determining the functions and powers and division of posts, the enterprise shall realize the requirements of separation of incompatible posts. Incompatible posts typically include: feasibility study and examination and approval of decisions; examination and approval of decisions and implementation thereof; implementation and supervision & inspection, etc. | |
企业在确定职权和岗位分工过程中，应当体现不相容职务相互分 离的要求。不相容职务通常包括：可行性研究与决策审批；决策审批 与执行；执行与监督检查等。 |
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| Article 8 An enterprise shall formulate internal management systems or related documents including the organizational structure chart, business process diagram, post instructions, authority guidelines, etc., so as to make employees understand and grasp the design of organizational structure and assignment of authority and responsibilities and perform their duties correctly. | | 第八条 企业应当制定组织结构图、业务流程图、岗（职）位说 明书和权限指引等内部管理制度或相关文件，使员工了解和掌握组织 架构设计及权责分配情况，正确履行职责。 |
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| Chapter III Operation of Organizational Structure | | 第三章 组织架构的运行 |
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| Article 9 An enterprise shall, in accordance with the design standards for the organizational structure, comprehensively examine the existing governance structure and setup of internal institutions, so as to ensure that its governance structure, setup of internal institutions and operating mechanism meet the requirements of the modern enterprise system. | | 第九条 企业应当根据组织架构的设计规范，对现有治理结构和 内部机构设置进行全面梳理，确保本企业治理结构、内部机构设置和 运行机制等符合现代企业制度要求。 |
In examining the governance structure, the enterprise shall focus on the eligibility of and performance of duties by the directors, supervisors, managers and other senior management personnel, and the operating effects of the board of directors, board of supervisors and the management. If there is any problem in the governance structure, the enterprise shall take effective measures to improve the governance structure. | |
企业梳理治理结构，应当重点关注董事、监事、经理及其他高级 管理人员的任职资格和履职情况，以及董事会、监事会和经理层的运 行效果。治理结构存在问题的，应当采取有效措施加以改进。 |
In examining the setup of internal institutions, the enterprise shall focus on the reasonableness of the setup of internal institutions and the efficiency of the operation thereof, etc. If there is overlap or lack of functions or inefficient operation in the setup and operation of internal institutions, the enterprise shall timely solve it. | |
企业梳理内部机构设置，应当重点关注内部机构设置的合理性和 运行的高效性等。内部机构设置和运行中存在职能交叉、缺失或运行 效率低下的，应当及时解决。 |
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| Article 10 Where an enterprise has subsidiaries, it shall establish a scientific investment control system, perform the contributor's duties and maintain the contributor's rights and interests in legal and effective forms, and focus on the development strategies, annual financial budgets and final accounts, major investment and financing, major guarantees, use of large-sum funds, disposal of main assets, major personnel appointments and removals, construction of internal control system and other major issues of the subsidiaries especially the subsidiaries in other places or those overseas. | | 第十条 企业拥有子公司的，应当建立科学的投资管控制度，通 过合法有效的形式履行出资人职责、维护出资人权益，重点关注子公 司特别是异地、境外子公司的发展战略、年度财务预决算、重大投融 资、重大担保、大额资金使用、主要资产处置、重要人事任免、内部控制体系建设等重要事项。 |
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| Article 11 An enterprise shall conduct overall assessment on the efficiency and effects of the design and operation of the organizational structure on a regular basis, and shall conduct optimization and adjustment if it finds any deficiency in the design and operation of the organizational structure. | | 第十一条 企业应当定期对组织架构设计与运行的效率和效果 进行全面评估，发现组织架构设计与运行中存在缺陷的，应当进行优化调整。 |
The enterprise shall fully hear opinions of the directors, supervisors, senior management personnel and other employees in adjusting organizational structure, and conduct decision-making examination and approval in accordance with the prescribed authority and procedures. | |
企业组织架构调整应当充分听取董事、监事、高级管理人员和其 他员工的意见，按照规定的权限和程序进行决策审批。 |
No. 2 of the Application Guidelines for Enterprise Internal Control – Development Strategies
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010) | |
企业内部控制应用指引第2号--发展战略 |
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| Chapter I General Provisions | | 第一章 总 则 |
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| Article 1 These Guidelines are formulated in accordance with the relevant laws and regulations and the Basic Internal Control Norms for Enterprises for the purpose of promoting and strengthening the core competitiveness and sustainable development capability of enterprises. | | 第一条 为了促进企业增强核心竞争力和可持续发展能力，根据 有关法律法规和《企业内部控制基本规范》，制定本指引。 |
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| Article 2 The term “development strategies” as mentioned in these Guidelines shall refer to the long-term development objectives and strategic planning formulated and implemented by enterprises on the basis of comprehensive analysis and scientific forecast of the real situation and future trends. | | 第二条 本指引所称发展战略，是指企业在对现实状况和未来趋 势进行综合分析和科学预测的基础上，制定并实施的长远发展目标与 战略规划。 |
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| Article 3 In formulating and implementing development strategies, an enterprise shall at least pay attention to the following risks: | | 第三条 企业制定与实施发展战略至少应当关注下列风险： |
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| (1) it lacks clear development strategies or the development strategies are not implemented effectively, which may lead to blind development of the enterprise, and make it difficult to form a competitive advantage and cause it lose development opportunities and motivity; | | （一）缺乏明确的发展战略或发展战略实施不到位，可能导致企 业盲目发展，难以形成竞争优势，丧失发展机遇和动力。 |
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| (2) the development strategies are too aggressive and deviate from the actual capability or main business of the enterprise, which may lead to excessive expansion and even business failure of the enterprise; and | | （二）发展战略过于激进，脱离企业实际能力或偏离主业，可能 导致企业过度扩张，甚至经营失败。 |
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| (3) the development strategies are changed frequently due to subjective reasons, which may lead to waste of resources, and even endanger the survival and sustainable development of the enterprise. | | （三）发展战略因主观原因频繁变动，可能导致资源浪费，甚至 危及企业的生存和持续发展。 |
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| Chapter II Formulation of Development Strategies | | 第二章 发展战略的制定 |
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| Article 4 An enterprise shall, on the basis of full investigation and study, scientific analysis and forecast and extensive solicitation of opinions, formulate development objectives. | | 第四条 企业应当在充分调查研究、科学分析预测和广泛征求意 见的基础上制定发展目标。 |
When formulating development objectives, the enterprise shall take into full consideration the macroeconomic policies, changes in domestic and international market demands, technological development trends, conditions of the industry and competitors, the level of available resources, its own strengths and weakness and other factors. | |
企业在制定发展目标过程中，应当综合考虑宏观经济政策、国内 外市场需求变化、技术发展趋势、行业及竞争对手状况、可利用资源 水平和自身优势与劣势等影响因素。 |
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| Article 5 An enterprise shall work out strategic planning according to the development objectives. The strategic planning shall clarify the phase and level of development, and determine the specific objective, task and implementation path for each phase of development. | | 第五条 企业应当根据发展目标制定战略规划。战略规划应当明确发展的阶段性和发展程度，确定每个发展阶段的具体目标、工作任 务和实施路径。 |
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| Article 6 An enterprise shall set up a strategy committee under the board of directors or designate a relevant institution to be responsible for the management of development strategies and perform corresponding duties. | | 第六条 企业应当在董事会下设立战略委员会，或指定相关机构 负责发展战略管理工作，履行相应职责。 |
The enterprise shall clarify the duties and rules of procedure for the strategy committee, and provide for the procedures for holding meetings, ways of voting, deliberation of proposals, confidentiality requirements, records of meetings, etc. of the strategy committee, to ensure that the process of discussing official businesses is standardized and transparent and the decision-making procedures are scientific and democratic. | |
企业应当明确战略委员会的职责和议事规则，对战略委员会会议 的召开程序、表决方式、提案审议、保密要求和会议记录等作出规定， 确保议事过程规范透明、决策程序科学民主。 |
The strategy committee shall organize the relevant department(s) to make feasibility study and scientific demonstration of the development objectives and strategic planning to form a proposal plan for development strategies; when necessary, it may have intermediaries and external experts provide professional advices for its performance of duties. | |
战略委员会应当组织有关部门对发展目标和战略规划进行可行 性研究和科学论证，形成发展战略建议方案；必要时，可借助中介机 构和外部专家的力量为其履行职责提供专业咨询意见。 |
The members of the strategy committee shall have strong comprehensive quality and practical experience, and their eligibility requirements and appointment procedures shall comply with the relevant laws and regulations and the articles of association of the enterprise. | |
战略委员会成员应当具有较强的综合素质和实践经验，其任职资 格和选任程序应当符合有关法律法规和企业章程的规定。 |
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| Article 7 The board of directors shall strictly deliberate on the plan for development strategies submitted by the strategy committee, focusing on the overall and long-term perspective and feasibility of the plan. If the board of directors finds any major problem when deliberating on the plan, it shall order the strategy committee to adjust the plan. | | 第七条 董事会应当严格审议战略委员会提交的发展战略方案， 重点关注其全局性、长期性和可行性。董事会在审议方案中如果发现 重大问题，应当责成战略委员会对方案作出调整。 |
The plan for development strategies of the enterprise shall, after being adopted upon deliberation of the board of directors, be subject to the approval of the shareholders' meeting or general assembly of shareholders for implementation. | |
企业的发展战略方案经董事会审议通过后，报经股东（大）会批 准实施。 |
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| Chapter III Implementation of Development Strategies | | 第三章 发展战略的实施 |
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| Article 8 An enterprise shall, on the basis of development strategies, work out annual work plan, prepare a comprehensive budget, and decompose and implement the annual targets; and improve the system for management of development strategies at the same time to ensure effective implementation of development strategies. | | 第八条 企业应当根据发展战略，制定年度工作计划，编制全面 预算，将年度目标分解、落实；同时完善发展战略管理制度，确保发展战略有效实施。 |
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| Article 9 An enterprise shall pay attention to the publicity of development strategies, and deliver the development strategies and the information on the decomposition and implementation thereof to the internal management at all levels and all staff through internal meetings at all levels, education and training and other effective means. | | 第九条 企业应当重视发展战略的宣传工作，通过内部各层级会 议和教育培训等有效方式，将发展战略及其分解落实情况传递到内部 各管理层级和全体员工。 |
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| Article 10 The strategy committee shall strengthen the monitoring of the implementation of development strategies, regularly collect and analyze the relevant information, and timely report the apparent deviation from the development strategies. | | 第十条 战略委员会应当加强对发展战略实施情况的监控，定期 收集和分析相关信息，对于明显偏离发展战略的情况，应当及时报告。 |
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| Article 11 If it is necessary to adjust the development strategies due to major changes in economic situation, industrial policies, technological advances, industry conditions, force majeure and other factors, the development strategies shall be adjusted in accordance with the prescribed authority and procedures. | | |
No. 3 of the Application Guidelines for Enterprise Internal Control - Human Resources
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010) | | 第十一条 由于经济形势、产业政策、技术进步、行业状况以及 不可抗力等因素发生重大变化，确需对发展战略作出调整的，应当按照规定权限和程序调整发展战略。 |
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企业内部控制应用指引第3号--人力资源 |
| Chapter I General Provisions | |
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| | 第一章 总 则 |
| Article 1 These Guidelines are formulated in accordance with the relevant laws and regulations and the Basic Internal Control Norms for Enterprises for purposes of promoting and strengthening the construction of human resources of enterprises, and giving full play to the important role of human resources in realizing enterprise development strategies. | |
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| | 第一条 为了促进企业加强人力资源建设，充分发挥人力资源对 实现企业发展战略的重要作用，根据有关法律法规和《企业内部控制 基本规范》，制定本指引。 |
| Article 2 The term “human resources” as mentioned in these Guidelines refers to various personnel hired (appointed) by enterprises for organizing production and business activities, including directors, supervisors, senior managers and the staff. | |
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| | 第二条 本指引所称人力资源，是指企业组织生产经营活动而录（任）用的各种人员，包括董事、监事、高级管理人员和全体员工。 |
| Article 3 The human resource management of an enterprise shall at least focus on the following risks: | |
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| | 第三条 企业人力资源管理至少应当关注下列风险： |
| (1) lack or excess of human resources, irrational structure, or unsound development mechanism, which may cause the development strategies of the enterprise difficult to be achieved; | |
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| | （一）人力资源缺乏或过剩、结构不合理、开发机制不健全，可 能导致企业发展战略难以实现。 |
| (2) unreasonable incentive and constraint systems for human resources or poor management of personnel at key positions, which may lead to brain drain, low operational efficiency, or leakage of key technologies, trade secrets and state secrets; and | |
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| | （二）人力资源激励约束制度不合理、关键岗位人员管理不完善， 可能导致人才流失、经营效率低下或关键技术、商业秘密和国家机密 泄露。 |
| (3) improper exit mechanism for human resources, which may lead to legal lawsuits or damage to the reputation of the enterprise. | |
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| | （三）人力资源退出机制不当，可能导致法律诉讼或企业声誉受 损。 |
| Article 4 Enterprises shall attach great importance to the construction of human resources, establish human resource development objectives, work out overall human resource planning and competency framework system, optimize the overall layout of human resources, and clarify the management requirements for introduction, development, use, training, evaluation, incentive, exit, etc. of human resources in accordance with the development strategies, and in light of the current status of human resources and forecasting of future demands, so as to achieve rational allocation of human resources and comprehensively enhance the core competitiveness of enterprises. | |
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| | 第四条 企业应当重视人力资源建设，根据发展战略，结合人力 资源现状和未来需求预测，建立人力资源发展目标，制定人力资源总 体规划和能力框架体系，优化人力资源整体布局，明确人力资源的引 进、开发、使用、培养、考核、激励、退出等管理要求，实现人力资 源的合理配置，全面提升企业核心竞争力。 |
| Chapter II Introduction and Development of Human Resources | |
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| | 第二章 人力资源的引进与开发 |
| Article 5 An enterprise shall, in accordance with the overall human resource planning, and in consideration of the actual needs of production and business operation, develop annual plan for human resource demands, improve the system for introduction of human resources, regulate work processes, and organize the work of introducing human resources under the plan, systems and procedures. | |
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| | 第五条 企业应当根据人力资源总体规划，结合生产经营实际需 要，制定年度人力资源需求计划，完善人力资源引进制度，规范工作 流程，按照计划、制度和程序组织人力资源引进工作。 |
| Article 6 An enterprise shall, in accordance with the requirements of the competency framework of human resources, clarify the duties and authorities, eligibility requirements and work requirements for various positions, follow the principle of ensuring that the hired personnel have both ability and moral integrity, giving priority to moral integrity, openness, fairness and impartiality, hire talents through open recruitment, competition and other means, and focus on the value orientation and sense of responsibility of the personnel to be hired. | |
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In selecting senior managers and hiring staff at the middle level or below, the enterprise shall set up positions according to work and hire persons according to the positions, and avoid setting up work or positions according to the relevant persons, and ensure that the hired personnel are competent for the requirements of job duties. | | 第六条 企业应当根据人力资源能力框架要求，明确各岗位的职 责权限、任职条件和工作要求，遵循德才兼备、以德为先和公开、公 平、公正的原则，通过公开招聘、竞争上岗等多种方式选聘优秀人才， 重点关注选聘对象的价值取向和责任意识。 |
The personnel hired by an enterprise shall be subject to the system of post withdrawal. | |
企业选拔高级管理人员和聘用中层及以下员工，应当切实做到因 事设岗、以岗选人，避免因人设事或设岗，确保选聘人员能够胜任岗 位职责要求。 |
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企业选聘人员应当实行岗位回避制度。 |
| Article 7 After determining the personnel to be hired, the enterprise shall conclude employment contracts with them in accordance with law and establish employment relations. | |
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For any position in control of or involving key technologies, intellectual property, trade secrets or state secrets in terms of product technology, market, management, etc., the enterprise shall conclude position-related confidentiality agreements with the employees at the said position, clarifying the obligation of confidentiality. | | 第七条 企业确定选聘人员后，应当依法签订劳动合同，建立劳 动用工关系。 |
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企业对于在产品技术、市场、管理等方面掌握或涉及关键技术、 知识产权、商业秘密或国家机密的工作岗位，应当与该岗位员工签订 有关岗位保密协议，明确保密义务。 |
| Article 8 An enterprise shall establish a system of probation period and pre-job training for hired personnel, conduct strict inspection of the probation personnel, and enable the hired personnel to fully understand their job duties, master the basic job skills, and meet the work requirements. The hired personnel can officially take up their posts only after passing an assessment upon expiration of the probation period; for those who fail to pass the assessment upon expiration of the probation period, the employment relationship shall be timely rescinded. | |
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| | 第八条 企业应当建立选聘人员试用期和岗前培训制度，对试用 人员进行严格考察，促进选聘员工全面了解岗位职责，掌握岗位基本 技能，适应工作要求。试用期满考核合格后，方可正式上岗；试用期 满考核不合格者，应当及时解除劳动关系。 |
| Article 9 An enterprise shall attach great importance to the development of human resources, establish a long-term-effect mechanism for staff training, create a cultural atmosphere of respecting knowledge and talents and caring for the career development of employees, strengthen the construction of the reserve personnel, promote the continuous update of knowledge and skills of the staff and continuously improve the service efficiency of employees. | |
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| | 第九条 企业应当重视人力资源开发工作，建立员工培训长效机制，营造尊重知识、尊重人才和关心员工职业发展的文化氛围，加强后备人才队伍建设，促进全体员工的知识、技能持续更新，不断提升 员工的服务效能。 |
| Chapter III Use and Exit of Human Resources | |
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| | 第三章 人力资源的使用与退出 |
| Article 10 Enterprises shall establish and improve the incentive and constraint mechanism for human resources, set up a scientific performance evaluation index system, conduct strict assessment and evaluation of the managers at all levels and the staff, and take it as an important basis for determining salaries of employees, adjusting the rank of position, rescinding the employment contract, etc. to ensure that the staff are in a continuously optimized state. | |
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| | 第十条 企业应当建立和完善人力资源的激励约束机制，设置科 学的业绩考核指标体系，对各级管理人员和全体员工进行严格考核与 评价，以此作为确定员工薪酬、职级调整和解除劳动合同等的重要依 据，确保员工队伍处于持续优化状态。 |
| Article 11 An enterprise shall establish a remuneration system linked with performance evaluation, effectively make the remuneration arrangements commensurate with the contributions of employees, and reflect the principle of giving priority to efficiency with due consideration to fairness. | |
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| | 第十一条 企业应当制定与业绩考核挂钩的薪酬制度，切实做到 薪酬安排与员工贡献相协调，体现效率优先，兼顾公平。 |
| Article 12 An enterprise shall establish a system of periodic post rotation for managers at various levels and employees at key positions, and specify the scope, period, methods, etc. of post rotation, to form the orderly and continuous flow of employees at the relevant positions, and comprehensively improve the quality of employees. | |
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| | 第十二条 企业应当制定各级管理人员和关键岗位员工定期轮 岗制度，明确轮岗范围、轮岗周期、轮岗方式等，形成相关岗位员工 的有序持续流动，全面提升员工素质。 |
| Article 13 An enterprise shall, in accordance with the relevant laws and regulations, and in light of its actualities, establish a mechanism for exit of employees (resignation, rescission of employment contracts, retirement, etc.), and specify the conditions and procedures for exit to ensure effective implementation of the exit mechanism for employees. | |
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For an employee who is not competent for the position upon evaluation, the enterprise shall timely suspend his work and arrange retraining for him, or adjust his position and arrange training after position adjustment; if he still can not meet the requirements of job duties, the enterprise shall, in accordance with the prescribed authority and procedures, rescind the employment contract with him. | | 第十三条 企业应当按照有关法律法规规定，结合企业实际，建 立健全员工退出（辞职、解除劳动合同、退休等）机制，明确退出的 条件和程序，确保员工退出机制得到有效实施。 |
An enterprise shall stipulate with the employees exited on the term for keeping confidential key technologies, trade secrets and state secrets, and on covenant-not-to-compete period, to ensure the security of intellectual property, trade secrets and state secrets. An employee at a key position of an enterprise shall, before leaving his position, hand over the work or be subject to leave-office audit in accordance with the relevant laws and regulations. | |
企业对考核不能胜任岗位要求的员工，应当及时暂停其工作，安 排再培训，或调整工作岗位，安排转岗培训；仍不能满足岗位职责要 求的，应当按照规定的权限和程序解除劳动合同。 |
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企业应当与退出员工依法约定保守关键技术、商业秘密、国家机 密和竞业限制的期限，确保知识产权、商业秘密和国家机密的安全。企业关键岗位人员离职前，应当根据有关法律法规的规定进行工作交接或离任审计。 |
| Article 14 An enterprise shall regularly assess the implementation of the annual human resource plan, sum up experience in human resource management, analyze the main flaws and shortcomings, and improve human resource policies to make the whole team full of vigor and vitality. | |
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No. 4 of the Application Guidelines for Enterprise Internal Control – Social Responsibilities
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010) | | 第十四条 企业应当定期对年度人力资源计划执行情况进行评 估，总结人力资源管理经验，分析存在的主要缺陷和不足，完善人力 资源政策，促进企业整体团队充满生机和活力。 |
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企业内部控制应用指引第4号--社会责任 |
| Chapter I General Provisions | |
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| | 第一章 总 则 |
| Article 1 These Guidelines are formulated in accordance with the relevant laws and regulations of the state and the Basic Internal Control Norms for Enterprises for purposes of enabling enterprises to perform social responsibilities and achieving harmonious development of enterprises and society. | |
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| | 第一条 为了促进企业履行社会责任，实现企业与社会的协调发 展，根据国家有关法律法规和《企业内部控制基本规范》，制定本指 引。 |
| Article 2 The term “social responsibilities” as mentioned in these Guidelines refers to the social duties and obligations that an enterprise should perform during the process of its business development, mainly including production safety, product quality (including service quality, the same below), environmental protection, resource conservation, employment promotion, protection of employees' rights and interests, etc. | |
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| | 第二条 本指引所称社会责任，是指企业在经营发展过程中应当 履行的社会职责和义务，主要包括安全生产、产品质量（含服务，下 同）、环境保护、资源节约、促进就业、员工权益保护等。 |
| Article 3 An enterprise shall at least pay attention to the following risks in performing social responsibilities: | |
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| | 第三条 企业至少应当关注在履行社会责任方面的下列风险： |
| (1) the production safety measures are ineffective and the responsibilities are not implemented, which may lead to occurrence of security accidents in the enterprise; | |
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| | （一）安全生产措施不到位，责任不落实，可能导致企业发生安 全事故。 |
| (2) the product quality is inferior and damages the consumers' interests, which may lead to huge compensation, image damage and even bankruptcy of the enterprise; | |
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| | （二）产品质量低劣，侵害消费者利益，可能导致企业巨额赔偿、 形象受损，甚至破产。 |
| (3) the input in environmental protection is insufficient, the consumption of resources is large, and environmental pollution or resource depletion is caused, which may lead to huge compensation, lack of development potential and even business cessation of the enterprise; and | |
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| | （三）环境保护投入不足，资源耗费大，造成环境污染或资源枯 竭，可能导致企业巨额赔偿、缺乏发展后劲，甚至停业。 |
| (4) the employment promotion and protection of employees' rights and interests are inadequate, which may lead to frustration of the enthusiasm of employees, and affect the enterprise development and social stability. | |
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| | （四）促进就业和员工权益保护不够，可能导致员工积极性受挫， 影响企业发展和社会稳定。 |
| Article 4 An enterprise shall pay attention to performing social responsibilities, so as to realize mutual coordination between economic benefits and social benefits, long-term interests and short-term interests, as well as self development and social development, and achieve healthy and harmonious development of enterprise and employees, of enterprise and society and of enterprise and environment. | |
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| | 第四条 企业应当重视履行社会责任，切实做到经济效益与 社会效益、短期利益与长远利益、自身发展与社会发展相互协调， 实现企业与员工、企业与社会、企业与环境的健康和谐发展。 |
| Chapter II Production Safety | |
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| | 第二章 安全生产 |
| Article 5 An enterprise shall, in accordance with the relevant provisions of the state on production safety, and in light of its actualities, establish strict management systems, operational norms and emergency plans for production safety, strengthen the production safety accountability system, and effectively realize production safety. | |
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An enterprise shall establish a safety management department and a safety supervision body to be responsible for the daily supervision and management of its production safety. | | 第五条 企业应当根据国家有关安全生产的规定，结合本企业实 际情况，建立严格的安全生产管理体系、操作规范和应急预案，强化 安全生产责任追究制度，切实做到安全生产。 |
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企业应当设立安全管理部门和安全监督机构，负责企业安全生产 的日常监督管理工作。 |
| Article 6 An enterprise shall input more in production safety, providing necessary guarantee in terms of human resources, material resources, capital, technology, etc., and improve the inspection and supervision mechanism to ensure that all safety measures are implemented effectively, and shall not lower the guarantee standards and requirements randomly. | |
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| | 第六条 企业应当重视安全生产投入，在人力、物力、资金、技 术等方面提供必要的保障，健全检查监督机制，确保各项安全措施落 实到位，不得随意降低保障标准和要求。 |
| Article 7 An enterprise shall implement the principle of giving priority to prevention, enhance the safety awareness of employees through various forms, attach importance to job training, and apply the accreditation system to special posts. | |
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An enterprise shall strengthen the regular maintenance and management of production equipment and timely eliminate safety risks. | | 第七条 企业应当贯彻预防为主的原则，采用多种形式增强员工 安全意识，重视岗位培训，对于特殊岗位实行资格认证制度。 |
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企业应当加强生产设备的经常性维护管理，及时排除安全隐患。 |
| Article 8 In case of any production safety accident, the enterprise shall, in accordance with the production safety management system, properly handle the accident, eliminate troubles, reduce losses, and investigate liabilities. | |
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For any major production safety accident, the enterprise shall initiate the emergency response plan, and timely report it in accordance with the relevant provisions of the state, and it is strictly prohibited to delay reporting or give false information in reporting or conceal the accident and not report it. | | 第八条 企业如果发生生产安全事故，应当按照安全生产管理制 度妥善处理，排除故障，减轻损失，追究责任。 |
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重大生产安全事故应当启动应急预案，同时按照国家有关规定及 时报告，严禁迟报、谎报和瞒报。 |
| Chapter III Product Quality | |
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| | 第三章 产品质量 |
| Article 9 An enterprise shall, in accordance with the relevant national and industrial requirements for product quality, conduct production and operation activities, effectively improve product quality and service level, strive to provide high quality, safe and healthy products and services for the society, satisfy the consumers' demands to the utmost, be responsible to the society and the public, accept social supervision, and assume social responsibilities. | |
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| | 第九条 企业应当根据国家和行业相关产品质量的要求，从事生 产经营活动，切实提高产品质量和服务水平，努力为社会提供优质安 全健康的产品和服务，最大限度地满足消费者的需求，对社会和公众 负责，接受社会监督，承担社会责任。 |
| Article 10 An enterprise shall standardize the production process, establish a strict product quality control and inspection system, strictly control the quality, and prevent the products without quality assurance or jeopardizing the life and health of the people from flowing into the society. | |
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| | 第十条 企业应当规范生产流程，建立严格的产品质量控制和检验制度，严把质量关，禁止缺乏质量保障、危害人民生命健康的产品 流向社会。 |
| Article 11 An enterprise shall strengthen the after-sales service of products. If it finds products with serious quality defects or hidden dangers after they are sold, it shall timely recall them or take other effective measures to minimize or eliminate the social harm that may be caused by these products. | |
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An enterprise shall properly handle the complaints and proposals put forward by consumers to effectively protect the rights and interests of consumers. | | 第十一条 企业应当加强产品的售后服务。售后发现存在严重质 量缺陷、隐患的产品，应当及时召回或采取其他有效措施，最大限度 地降低或消除缺陷、隐患产品的社会危害。 |
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企业应当妥善处理消费者提出的投诉和建议，切实保护消费者权益。 |
| Chapter IV Environmental Protection and Resource Conservation | |
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| | 第四章 环境保护与资源节约 |
| Article 12 An enterprise shall, in accordance with the relevant provisions of the state on environmental protection and resource conservation, and in light of its actualities, establish an environmental protection and resource conservation system, earnestly implement the responsibilities of energy saving and emission reduction, actively develop and use energy-saving products, develop circular economy, reduce discharge of pollutants, and improve the efficiency in comprehensive utilization of resources. | |
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An enterprise shall, through publicity, education and other effective forms, continuously improve the awareness of employees on environmental protection and resource conservation. | | 第十二条 企业应当按照国家有关环境保护与资源节约的规定， 结合本企业实际情况，建立环境保护与资源节约制度，认真落实节能 减排责任，积极开发和使用节能产品，发展循环经济，降低污染物排 放，提高资源综合利用效率。 |
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企业应当通过宣传教育等有效形式，不断提高员工的环境保护和 资源节约意识。 |
| Article 13 An enterprise shall pay attention to ecological protection, increase the inputs in respect of human, material, and financial resources and technical support for environmental protection, continuously improve the technological process, and reduce energy consumption and pollutant discharge level, so as to achieve clean production. | |
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An enterprise shall strengthen the comprehensive management of waste gas, waste water, and waste residue, and establish a waste recovery and recycling system. | | 第十三条 企业应当重视生态保护，加大对环保工作的人力、物 力、财力的投入和技术支持，不断改进工艺流程，降低能耗和污染物 排放水平，实现清洁生产。 |
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企业应当加强对废气、废水、废渣的综合治理，建立废料回收和 循环利用制度。 |
| Article 14 An enterprise shall pay attention to resource conservation and resource protection, focus on developing and utilizing renewable resources, and prevent predatory or destructive development of non-renewable resources. | |
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An enterprise shall attach important to the relevant state policies on industrial structure, and pay special attention to the development requirements for industrial restructuring, accelerate the high-tech development and transformation of traditional industries, and effectively change the mode of development, so as to achieve low input, low consumption, low emission and high efficiency. | | 第十四条 企业应当重视资源节约和资源保护，着力开发利用可再生资源，防止对不可再生资源进行掠夺性或毁灭性开发。 |
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企业应当重视国家产业结构相关政策，特别关注产业结构调整的 发展要求，加快高新技术开发和传统产业改造，切实转变发展方式， 实现低投入、低消耗、低排放和高效率。 |
| Article 15 An enterprise shall establish a monitoring system for environmental protection and resource conservation, regularly carry out supervision and inspection, and shall timely take measures to correct the problems found. If the discharge of pollutants exceeds the relevant provisions of the state, the enterprise shall assume the responsibility for control or the relevant legal responsibilities. | |
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In case of any emergency or major environmental pollution accident, the enterprise shall initiate the emergency response mechanism, timely report and handle the accident, and investigate the liabilities of the relevant persons liable according to law. | | 第十五条 企业应当建立环境保护和资源节约的监控制度，定期 开展监督检查，发现问题，及时采取措施予以纠正。污染物排放超过 国家有关规定的，企业应当承担治理或相关法律责任。 |
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发生紧急、重大环境污染事件时，应当启动应急机制，及时报告 和处理，并依法追究相关责任人的责任。 |
| Chapter V Employment Promotion and Protection of Employees' Rights and Interests | |
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| | 第五章 促进就业与员工权益保护 |
| Article 16 An enterprise shall protect the legitimate rights and interest of employees in accordance with law, implement the human resource policies, ensure that its employees enjoy the labor rights and perform the employment obligations according to law, keep the positions relatively stable, actively promote full employment, and effectively perform social responsibilities. | |
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An enterprise shall avoid dismissal of employees in batches under normal business operation which may increase social burden. | | 第十六条 企业应当依法保护员工的合法权益，贯彻人力资源政 策，保护员工依法享有劳动权利和履行劳动义务，保持工作岗位相对 稳定，积极促进充分就业，切实履行社会责任。 |
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企业应当避免在正常经营情况下批量辞退员工，增加社会负担。 |
| Article 17 An enterprise shall conclude employment contracts with employees and implement them, and establish scientific staff remuneration system and incentive system under the principle of distribution according to work and equal pay for equal work, and shall not deduct or default the remuneration for employees without any good reason. An enterprise shall establish a system for normal increase of remuneration for senior managers and employees, effectively keep the remuneration at a reasonable level and maintain social fairness. | |
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| | 第十七条 企业应当与员工签订并履行劳动合同，遵循按劳分 配、同工同酬的原则，建立科学的员工薪酬制度和激励机制，不得克扣或无故拖欠员工薪酬。 企业应当建立高级管理人员与员工薪酬的正常增长机制，切实保持合理水平，维护社会公平。 |
| Article 18 An enterprise shall timely buy social insurance for employees, pay social insurance premiums in full amount, and ensure that its employees enjoy social insurance benefits according to law. An enterprise shall, in accordance with the relevant provisions, do a good job in the health management of employees, and prevent, control and eliminate occupational hazards; regularly conduct non-occupational health care for employees, and conduct occupational health care for the employees who conduct operations with occupational hazards. | |
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An enterprise shall comply with the statutory working hours and the system for rest and holidays to ensure the rights of rest and holidays of its employees. | | 第十八条 企业应当及时办理员工社会保险，足额缴纳社会保险 费，保障员工依法享受社会保险待遇。企业应当按照有关规定做好健康管理工作，预防、控制和消除职业危害；按期对员工进行非职业性健康监护，对从事有职业危害作业 的员工进行职业性健康监护。 |
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企业应当遵守法定的劳动时间和休息休假制度，确保员工的休息 休假权利。 |
| Article 19 An enterprise shall strengthen the construction of the employees' representative meeting or the labor union, protect legitimate rights and interests of employees, actively conduct vocational education and training for employees, and create equal opportunities for their development. | |
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An enterprise shall respect the personality of employees, maintain the dignity of employees, avoid discriminations in terms of gender, ethnicity, religion, age, etc., and ensure the physical and mental health of employees. | | 第十九条 企业应当加强职工代表大会和工会组织建设，维护员 工合法权益，积极开展员工职业教育培训，创造平等发展机会。 |
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企业应当尊重员工人格，维护员工尊严，杜绝性别、民族、宗教、 年龄等各种歧视，保障员工身心健康。 |
| Article 20 An enterprise shall, in accordance with the social demands for combination of production, learning, scientific research and practical application, actively establish bases for practice, and provide strong support for the relevant sectors of the society in cultivating and training the talented practitioners needed by the society. | |
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| | 第二十条 企业应当按照产学研用相结合的社会需求，积极创建 实习基地，大力支持社会有关方面培养、锻炼社会需要的应用型人才。 |
| Article 21 An enterprise shall actively fulfill the responsibilities and obligations in public welfare, care for and help vulnerable groups in society and provide support for the charity undertaking. | |
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No. 5 of the Application Guidelines for Enterprise Internal Control – Enterprise Culture
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010) | | 第二十一条 企业应当积极履行社会公益方面的责任和义务，关心帮助社会弱势群体，支持慈善事业。 |
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企业内部控制应用指引第5号--企业文化 |
| Chapter I General Provisions | |
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| | 第一章 总 则 |
| Article 1 These Guidelines are formulated in accordance with the Basic Internal Control Norms for Enterprises for purposes of strengthening the construction of enterprise culture and giving play to the important role of enterprise culture in enterprise development. | |
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| | 第一条 为了加强企业文化建设，发挥企业文化在企业发展中的 重要作用，根据《企业内部控制基本规范》，制定本指引。 |
| Article 2 The term “enterprise culture” as mentioned in these Guidelines is a general term of the values, business philosophy and enterprise spirit which are gradually formed in the production and business operation practice of an enterprise and are recognized and observed by the whole team, and the code of conduct formed thereon. | |
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| | 第二条 本指引所称企业文化，是指企业在生产经营实践中逐步 形成的、为整体团队所认同并遵守的价值观、经营理念和企业精神， 以及在此基础上形成的行为规范的总称。 |
| Article 3 To strengthen the construction of enterprise culture, an enterprise shall at least pay attention to the following risks: | |
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| | 第三条 加强企业文化建设至少应当关注下列风险： |
| (1) lack of positive enterprise culture, which may lead to employees' loss of confidence in and the sense of identity toward the enterprise and the lack of cohesion and competitiveness of the enterprise; | |
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| | （一）缺乏积极向上的企业文化，可能导致员工丧失对企业的信 心和认同感，企业缺乏凝聚力和竞争力。 |
| (2) lack of the awareness of making explorations and innovations, and teamwork and risk awareness, which may make the development objectives of the enterprise difficult to be achieved, and affect the sustainable development thereof; | |
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| | （二）缺乏开拓创新、团队协作和风险意识，可能导致企业发展 目标难以实现，影响可持续发展。 |
| (3) lack of business philosophy of good faith, which may lead to the occurrence of frauds, result in losses of the enterprise and affect the reputation of the enterprise; and | |
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| | （三）缺乏诚实守信的经营理念，可能导致舞弊事件的发生，造 成企业损失，影响企业信誉。 |
| (4) neglect of cultural differences and conflicts of ideas among enterprises, which may lead to failure in merger, acquisition and restructuring. | |
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| | （四）忽视企业间的文化差异和理念冲突，可能导致并购重组失 败。 |
| Chapter II Construction of Enterprise Culture | |
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| | 第二章 企业文化的建设 |
| Article 4 An enterprise shall take effective measures to actively cultivate enterprise culture with its own characteristics, guide and regulate the behaviors of employees, build the enterprise brand focusing on the main business, form a centripetal force in the whole team, and promote its long-term development. | |
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| | 第四条 企业应当采取切实有效的措施，积极培育具有自身特色 的企业文化，引导和规范员工行为，打造以主业为核心的企业品牌， 形成整体团队的向心力，促进企业长远发展。 |
| Article 5 An enterprise shall foster development visions reflecting its characteristics, positive values, business philosophy of good faith, enterprise spirit of performing social responsibilities and making explorations and innovations, as well as the awareness of teamwork and risk prevention. | |
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The enterprise shall pay attention to the construction of enterprise culture after merger, acquisition and restructuring, give equal treatment to the employees of the merged and acquired party, and promote cultural integration of both parties to merger and acquisition. | | 第五条 企业应当培育体现企业特色的发展愿景、积极向上的价值观、诚实守信的经营理念、履行社会责任和开拓创新的企业精神， 以及团队协作和风险防范意识。 |
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企业应当重视并购重组后的企业文化建设，平等对待被并购方的 员工，促进并购双方的文化融合。 |
| Article 6 An enterprise shall, in accordance with its development strategies and actual situation, sum up fine traditions, explore cultural deposits, extract the core value, and determine the objectives and contents of cultural construction, to form the norms of enterprise culture and make them into an important part of the code of conduct for its employees. | |
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| | 第六条 企业应当根据发展战略和实际情况，总结优良传统，挖 掘文化底蕴，提炼核心价值，确定文化建设的目标和内容，形成企业 文化规范，使其构成员工行为守则的重要组成部分。 |
| Article 7 The directors, supervisors, managers and other senior management personnel shall play a leading role and act as good examples in the construction of enterprise culture, lead and influence the whole team with their own outstanding characters and down-to-earth work style, and jointly create a positive environment of enterprise culture. | |
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An enterprise shall promote the effective communication of cultural construction among all internal levels, strengthen the publicity and implementation of enterprise culture, and ensure that all employees comply with it. | | 第七条 董事、监事、经理和其他高级管理人员应当在企业文化 建设中发挥主导和垂范作用，以自身的优秀品格和脚踏实地的工作作 风，带动影响整个团队，共同营造积极向上的企业文化环境。 |
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企业应当促进文化建设在内部各层级的有效沟通，加强企业文化 的宣传贯彻，确保全体员工共同遵守。 |
| Article 8 The construction of enterprise culture shall be integrated into the whole process of production and business operation, so as to effectively combine the cultural construction with development strategies, enhance the sense of responsibility and mission of employees, regulate the behaviors of employees, and make the employees' own values fully realized in the development of the enterprise. | |
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The enterprise shall strengthen the cultural education and edification of employees, and fully enhance the employees' cultural cultivation and inner quality. | | 第八条 企业文化建设应当融入生产经营全过程，切实做到文化 建设与发展战略的有机结合，增强员工的责任感和使命感，规范员工 行为方式，使员工自身价值在企业发展中得到充分体现。 |
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企业应当加强对员工的文化教育和熏陶，全面提升员工的文化修 养和内在素质。 |
| Chapter III Assessment of Enterprise Culture | |
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| | 第三章 企业文化的评估 |
| Article 9 An enterprise shall establish an assessment system for enterprise culture, specify the contents, procedures and methods of assessment, and implement the assessment responsibility system, so as to avoid that the construction of enterprise culture is merely pro forma. | |
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| | 第九条 企业应当建立企业文化评估制度，明确评估的内容、程 序和方法，落实评估责任制，避免企业文化建设流于形式。 |
| Article 10 The assessment of enterprise culture shall focus on the performance of responsibilities by the directors, supervisors, managers and other senior management personnel in the construction of enterprise culture, the staff's sense of identity toward the enterprise's core value, consistency between the enterprise's business management behaviors and enterprise culture, the social influence of the enterprise's brand, the degree of cultural integration of all parties participating in the merger and acquisition of enterprises, and the confidence of employees in the future development of the enterprise. | |
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| | 第十条 企业文化评估，应当重点关注董事、监事、经理和其他高级管理人员在企业文化建设中的责任履行情况、全体员工对企业核 心价值观的认同感、企业经营管理行为与企业文化的一致性、企业品 牌的社会影响力、参与企业并购重组各方文化的融合度，以及员工对 企业未来发展的信心。 |
| Article 11 An enterprise shall pay attention to the assessment results of enterprise culture, consolidate and carry forward achievements in cultural construction, and for the problems found during the assessment process, study unfavorable factors affecting the construction of enterprise culture, analyze the in-depth reasons, and timely take measures to make improvements. | |
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No. 6 of the Application Guidelines for Enterprise Internal Control – Fund Activities
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010) | | 第十一条 企业应当重视企业文化的评估结果，巩固和发扬文化建设成果，针对评估过程中发现的问题，研究影响企业文化建设的不 利因素，分析深层次的原因，及时采取措施加以改进。 |
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企业内部控制应用指引第6号--资金活动 |
| Chapter I General Provisions | |
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| | 第一章 总 则 |
| Article 1 These Guidelines are formulated in accordance with the relevant laws and regulations and the Basic Internal Control Norms for Enterprises for purposes of promoting normal organization of fund activities by enterprises, preventing and controlling fund risks, ensuring fund safety, and improving the fund use efficiency. | |
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| | 第一条 为了促进企业正常组织资金活动，防范和控制资金风 险，保证资金安全，提高资金使用效益，根据有关法律法规和《企业 内部控制基本规范》，制定本指引。 |
| Article 2 The term “fund activities” as mentioned in these Guidelines is a general term for fundraising, investment, fund operation and other activities of enterprises. | |
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| | 第二条 本指引所称资金活动，是指企业筹资、投资和资金营运 等活动的总称。 |
| Article 3 Fund activities of an enterprise shall at least pay attention to the following risks: | |
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| | 第三条 企业资金活动至少应当关注下列风险： |
| (1) inappropriate decisions on fundraising, which result in unreasonable capital structure or invalid financing, and thus may lead to high cost for fundraising or debt crisis of the enterprise; | |
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| | （一）筹资决策不当，引发资本结构不合理或无效融资，可能导 致企业筹资成本过高或债务危机。 |
| (2) mistakes in investment decisions, which result in blind expansion or loss of development opportunities, and thus may lead to disconnection of fund chain or inefficient use of funds; | |
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| | （二）投资决策失误，引发盲目扩张或丧失发展机遇，可能导致 资金链断裂或资金使用效益低下。 |
| (3) unreasonable fund procurement and poor operation, which may cause financial distress or redundancy of funds to the enterprise; and | |
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| | （三）资金调度不合理、营运不畅，可能导致企业陷入财务困境 或资金冗余。 |
| (4) lax control of fund activities, which may cause that the funds are embezzled, misappropriated, or spirited away, or cause the enterprise to suffer frauds. | |
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| | （四）资金活动管控不严，可能导致资金被挪用、侵占、抽逃或 遭受欺诈。 |
| Article 4 An enterprise shall, in accordance with its own development strategies, scientifically determine investment and financing objectives and planning, improve the relevant strict management systems for fund authorization, approval, examination and verification, etc., strengthen the centralized and specialized management of fund activities, clarify the duties and authorities as well as the requirements for post separation in various links of fundraising, investment, operation, etc., regularly or irregularly inspect and evaluate fund activities, and implement the accountability system to ensure the safety and efficient operation of funds. The accounting department of the enterprise shall be responsible for the daily management of fund activities, and participate in the feasibility study of investment and financing plans, etc. The chief accountant or the principal in charge of the accounting shall participate in the investment and financing decision-making process. | |
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If the enterprise has subsidiaries, it shall take lawful and effective measures to strengthen the uniform monitoring over the fund business of its subsidiaries. Qualified enterprise groups shall explore the fund centralized management and control mode such as financial company and fund settlement center. | | 第四条 企业应当根据自身发展战略，科学确定投融资目标和规 划，完善严格的资金授权、批准、审验等相关管理制度，加强资金活 动的集中归口管理，明确筹资、投资、营运等各环节的职责权限和岗 位分离要求，定期或不定期检查和评价资金活动情况，落实责任追究 制度，确保资金安全和有效运行。企业财会部门负责资金活动的日常管理，参与投融资方案等可行性研究。总会计师或分管会计工作的负责人应当参与投融资决策过 程。 |
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企业有子公司的，应当采取合法有效措施，强化对子公司资金业 务的统一监控。有条件的企业集团，应当探索财务公司、资金结算中 心等资金集中管控模式。 |
| Chapter II Fundraising | |
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| | 第二章 筹 资 |
| Article 5 An enterprise shall, in accordance with the fundraising objectives and planning, and in light of the overall annual budget, draft a fundraising plan, specifying the use, size, structure and methods of fundraising and other related contents, and make a full estimate of the fundraising costs and potential risks. | |
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The fundraising overseas shall take into account the political, economic, legal, market and other factors of the localities where funds are to be raised. | | 第五条 企业应当根据筹资目标和规划，结合年度全面预算，拟 订筹资方案，明确筹资用途、规模、结构和方式等相关内容，对筹资 成本和潜在风险作出充分估计。 |
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境外筹资还应考虑所在地的政治、经济、法律、市场等因素。 |
| Article 6 An enterprise shall conduct scientific demonstrations of the fundraising plan, and shall not carry out fundraising activities on the basis of the plan which is not demonstrated. For a major fundraising plan, a feasibility study report shall be produced to fully reflect the risk assessment. The enterprise may, in accordance with its actual needs, hire an eligible professional institution to conduct a feasibility study. | |
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| | 第六条 企业应当对筹资方案进行科学论证，不得依据未经论证 的方案开展筹资活动。重大筹资方案应当形成可行性研究报告，全面反映风险评估情况。 企业可以根据实际需要，聘请具有相应资质的专业机构进行可行性研究。 |
| Article 7 An enterprise shall carry out strict examination and approval on the fundraising plan, focus on the feasibility of fundraising uses and the corresponding solvency. Major fundraising plans shall be subject to collective decision-making or joint signature system in accordance with the prescribed authority and procedures. | |
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Where a fundraising plan needs to be approved by the relevant department, the enterprise shall go through the corresponding procedures for the latter's approval. If the fundraising plan has any significant change, the enterprise shall conduct a feasibility study again and go through corresponding procedures for examination and approval. | | 第七条 企业应当对筹资方案进行严格审批，重点关注筹资用途 的可行性和相应的偿债能力。重大筹资方案，应当按照规定的权限和 程序实行集体决策或者联签制度。 |
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筹资方案需经有关部门批准的，应当履行相应的报批程序。筹资 方案发生重大变更的，应当重新进行可行性研究并履行相应审批程序。 |
| Article 8 An enterprise shall, according to the approved fundraising plan, raise funds in strict accordance with the prescribed authority and procedures. For bank loans or bond issuance, it shall focus on interest rate risks, fundraising costs, solvency, liquidity risks, etc.; for stocks issuance, it shall focus on issuance risks, market risks, policy risks, corporate control risks, etc. | |
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If the enterprise raises funds through bank loans, it shall hold talks with the relevant financial institution, specifying the loan size, interest rate, term, guarantee, repayment arrangements, relevant rights and obligations, liability for breach of contract, etc. Both parties shall sign a loan contract upon consensus, and handle the relevant loan business based thereon. | | 第八条 企业应当根据批准的筹资方案，严格按照规定权限和程 序筹集资金。银行借款或发行债券，应当重点关注利率风险、筹资成 本、偿还能力以及流动性风险等；发行股票应当重点关注发行风险、 市场风险、政策风险以及公司控制权风险等。 |
If the enterprise raises funds through bond issuance, it shall reasonably choose the type of bonds, and make systematic arrangements for the debt service plan to ensure that the principal and interest due be paid on time and in full amount. | |
企业通过银行借款方式筹资的，应当与有关金融机构进行洽谈， 明确借款规模、利率、期限、担保、还款安排、相关的权利义务和违 约责任等内容。双方达成一致意见后签署借款合同，据此办理相关借 款业务。 |
If the enterprise raises funds through stocks issuance, it shall, in accordance with the Securities Law of the People's Republic of China and other relevant laws and regulations as well as the provisions of the securities regulatory department, optimize its organizational structure, conduct business integration, and choose an eligible intermediary to assist it in doing well the relevant work, so as to ensure compliance with the conditions and requirements for issuing stocks. | |
企业通过发行债券方式筹资的，应当合理选择债券种类，对还本 付息方案作出系统安排，确保按期、足额偿还到期本金和利息。 |
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企业通过发行股票方式筹资的，应当依照《中华人民共和国证券 法》等有关法律法规和证券监管部门的规定，优化企业组织架构，进 行业务整合，并选择具备相应资质的中介机构协助企业做好相关工 作，确保符合股票发行条件和要求。 |
| Article 9 An enterprise shall use the funds in strict accordance with the uses as determined in the fundraising plan. If the funds raised are used for investment, it shall, in accordance with Chapter III of these Guidelines and No. 11 of the Application Guidelines for Enterprise Internal Control – Projects respectively, prevent and control the risks in the use of funds. | |
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If the use of funds needs to be changed due to changes in the market environment, the enterprise shall go through corresponding examination and approval procedures. Enterprises shall be strictly prohibited from changing the use of funds without authorization. | | 第九条 企业应当严格按照筹资方案确定的用途使用资金。筹资 用于投资的，应当分别按照本指引第三章和《企业内部控制应用指引第11号--工程项目》规定，防范和控制资金使用的风险。 |
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由于市场环境变化等确需改变资金用途的，应当履行相应的审批 程序。严禁擅自改变资金用途。 |
| Article 10 An enterprise shall strengthen the management in the links of debt repayment and dividend payment, and make appropriate arrangements for the repayment of principal and interest and payment of dividends. The enterprise shall, according to the principle, interest rate, term, exchange rate and currency as stipulated in the fundraising plan or contract, accurately calculate the interest payable, and pay it on schedule upon verification with creditors. The enterprise shall choose a reasonable dividend distribution policy, take into account both the recent and long-term interests of investors, and avoid excessive or inadequate distribution. The dividend distribution plan shall be approved by the shareholders' meeting or the general assembly of shareholders, and be disclosed in accordance with the relevant provisions. | |
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| | 第十条 企业应当加强债务偿还和股利支付环节的管理，对偿还 本息和支付股利等作出适当安排。企业应当按照筹资方案或合同约定的本金、利率、期限、汇率及币种，准确计算应付利息，与债权人核对无误后按期支付。 企业应当选择合理的股利分配政策，兼顾投资者近期和长远利 益，避免分配过度或不足。股利分配方案应当经过股东（大）会批准，并按规定履行披露义务。 |
| Article 11 An enterprise shall strengthen the accounting system control over the fundraising business, establish records, certificates and books of the fundraising business, and according to the national uniform system of accounting standards, accurately conduct accounting and supervise the fundraising, repayment of principal and interest, payment of dividends and other related businesses, properly keep fundraising contracts or agreements, receipts, treasury vouchers, and other materials, and regularly check the accounts with the funds providers to ensure that fundraising activities meet the requirements of the fundraising plan. | |
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| | 第十一条 企业应当加强筹资业务的会计系统控制，建立筹资业 务的记录、凭证和账簿，按照国家统一会计准则制度，正确核算和监 督资金筹集、本息偿还、股利支付等相关业务，妥善保管筹资合同或 协议、收款凭证、入库凭证等资料，定期与资金提供方进行账务核对， 确保筹资活动符合筹资方案的要求。 |
| Chapter III Investment | |
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| | 第三章 投 资 |
| Article 12 An enterprise shall, in accordance with its investment objectives and planning, make reasonable arrangements for the fund investment structure, scientifically determine investment projects, draft investment plans, and focus on the income and risks of investment projects. The enterprise shall highlight its main business in selecting investment projects, and prudently make high-risk investments such as investment in stocks or derivative financial products. | |
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When making investments overseas, the enterprise shall take into account the impacts of political, economic, legal, market and other factors. When the enterprise makes investments in the form of merger and acquisition, it shall strictly control the merger and acquisition risks, focusing on implicit debts, commitments, sustainable development ability and employee status of the party to be merged and acquired, and the association relationship between the said party and the governance and the management of the enterprise, and reasonably determine the consideration so as to ensure the realization of the objective of merger and acquisition. | | 第十二条 企业应当根据投资目标和规划，合理安排资金投放结 构，科学确定投资项目，拟订投资方案，重点关注投资项目的收益和 风险。企业选择投资项目应当突出主业，谨慎从事股票投资或衍生金 融产品等高风险投资。 |
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境外投资还应考虑政治、经济、法律、市场等因素的影响。 企业采用并购方式进行投资的，应当严格控制并购风险，重点关注并购对象的隐性债务、承诺事项、可持续发展能力、员工状况及其 与本企业治理层及管理层的关联关系，合理确定支付对价，确保实现 并购目标。 |
| Article 13 An enterprise shall strengthen the feasibility study on the investment plan, and focus on making an objective evaluation of investment objectives, size, methods, sources of funds, risks and income, etc. | |
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The enterprise may, according to its actual needs, authorize an eligible professional institution to conduct a feasibility study and provide an independent feasibility study report. | | 第十三条 企业应当加强对投资方案的可行性研究，重点对投资目标、规模、方式、资金来源、风险与收益等作出客观评价。 |
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企业根据实际需要，可以委托具备相应资质的专业机构进行可行 性研究，提供独立的可行性研究报告。 |
| Article 14 An enterprise shall, in accordance with the prescribed authority and procedures, conduct decision-making and examination and approval on the investment projects, focusing on examining whether the investment plan is feasible, whether the investment projects conform to the industrial policies of the state and the relevant laws and regulations and its investment strategic objectives and planning, whether it possesses corresponding financial capacity, whether the funds invested can be timely recovered, whether the expected income can be achieved, whether the risks in investment and merger and acquisition are controllable, etc. Major investment projects shall be subject to collective decision-making or joint signature system in accordance with the prescribed authority and procedures. | |
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If the investment plan needs to be approved by the relevant administrative department, the enterprise shall go through corresponding procedures for the latter's approval. | | 第十四条 企业应当按照规定的权限和程序对投资项目进行决 策审批，重点审查投资方案是否可行、投资项目是否符合国家产业政 策及相关法律法规的规定，是否符合企业投资战略目标和规划、是否 具有相应的资金能力、投入资金能否按时收回、预期收益能否实现， 以及投资和并购风险是否可控等。重大投资项目，应当按照规定的权 限和程序实行集体决策或者联签制度。 |
If there is any significant change in the investment plan, the enterprise shall carry out a feasibility study again and go through the corresponding procedures for examination and approval. | |
投资方案需经有关管理部门批准的，应当履行相应的报批程序。 |
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投资方案发生重大变更的，应当重新进行可行性研究并履行相应审批 程序。 |
| Article 15 An enterprise shall, in accordance with the approved investment plan, conclude an investment contract or agreement with the investee, specifying the time, amount and manner of capital contribution, rights and obligations of both parties, liability for breach of contract and other contents, and fulfill the investment contract or agreement upon examination and approval under the prescribed authority and procedures. | |
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The enterprise shall appoint a special institution or personnel to conduct follow-up management of the investment projects, timely collect the audited financial statements of the investee and other relevant materials, regularly organize investment-benefit analysis, pay attention to the investee's financial status, operating achievements, cash flow and the performance of the investment contract, and timely report and properly handle the abnormal situation it finds. | | 第十五条 企业应当根据批准的投资方案，与被投资方签订投资 合同或协议，明确出资时间、金额、方式、双方权利义务和违约责任 等内容，按规定的权限和程序审批后履行投资合同或协议。 |
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企业应当指定专门机构或人员对投资项目进行跟踪管理，及时收 集被投资方经审计的财务报告等相关资料，定期组织投资效益分析， 关注被投资方的财务状况、经营成果、现金流量以及投资合同履行情 况，发现异常情况，应当及时报告并妥善处理。 |
| Article 16 An enterprise shall strengthen the accounting system control over the investment projects, and in accordance with the degree of impacts on the investee, reasonably determine the investment accounting policies, set up investment management account books, keep detailed records of investment objects, amount, shareholding ratio, term, income, etc., and properly keep investment contracts or agreements, certificate of capital contribution and other materials. | |
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If such circumstance as deterioration of financial status or sharp fall of current market price has occurred in the investee, the accounting department of the enterprise shall, in accordance with the national uniform system of accounting standards, draw a reasonable provision for impairment and determine the impairment loss. | | 第十六条 企业应当加强对投资项目的会计系统控制，根据对被 投资方的影响程度，合理确定投资会计政策，建立投资管理台账，详 细记录投资对象、金额、持股比例、期限、收益等事项，妥善保管投资合同或协议、出资证明等资料。 |
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企业财会部门对于被投资方出现财务状况恶化、市价当期大幅下 跌等情形的，应当根据国家统一的会计准则制度规定，合理计提减值 准备、确认减值损失。 |
| Article 17 An enterprise shall strengthen control over the links of recovery and disposal of investment, and clearly provide for the decision-making and examination and approval procedures for recovery, transfer and write-off of investment, etc. | |
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The enterprise shall pay attention to the recovery of investment principal due. For transfer of investment, the relevant institution or personnel shall reasonably determine the transfer price, and the enterprise shall report it to the authorized approval department for approval, and when necessary, an eligible special institution may be authorized to conduct assessment. To write off investment, the enterprise shall obtain the legal instruments and related certification documents showing that the investment can not be recovered. | | 第十七条 企业应当加强投资收回和处置环节的控制，对投资收 回、转让、核销等决策和审批程序作出明确规定。 |
For the investment due which can not be recovered, the enterprise shall establish an accountability system. | |
企业应当重视投资到期本金的回收。转让投资应当由相关机构或 人员合理确定转让价格，报授权批准部门批准，必要时可委托具有相 应资质的专门机构进行评估。核销投资应当取得不能收回投资的法律 文书和相关证明文件。 |
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企业对于到期无法收回的投资，应当建立责任追究制度。 |
| Chapter IV Operation | |
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| | 第四章 营 运 |
| Article 18 An enterprise shall strengthen the management of the whole process of fund operation, make an overall plan for and coordinate the fund requirements of various internal institutions in the process of production and business operation, effectively and comprehensively balance funds in various links of procurement, production, marketing, etc., and comprehensively enhance the efficiency of fund operation. | |
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| | 第十八条 企业应当加强资金营运全过程的管理，统筹协调内部 各机构在生产经营过程中的资金需求，切实做好资金在采购、生产、 销售等各环节的综合平衡，全面提升资金营运效率。 |
| Article 19 An enterprise shall give full play to the role of overall budget management in the comprehensive balance of funds, and organize and coordinate the fund procurement in strict accordance with the budget requirements to ensure timely collection and payment of funds and achieve the reasonable occupancy of funds and virtuous cycle of operation. | |
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The enterprise shall strictly prohibit the extracorporeal circulation of funds, and effectively guard against the risks in fund operation. | | 第十九条 企业应当充分发挥全面预算管理在资金综合平衡中 的作用，严格按照预算要求组织协调资金调度，确保资金及时收付， 实现资金的合理占用和营运良性循环。 |
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企业应当严禁资金的体外循环，切实防范资金营运中的风险。 |
| Article 20 An enterprise shall regularly organize and hold fund procurement meetings or fund safety checks, conduct comprehensive analysis on the implementation of fund budgets, and timely take measures to properly handle the abnormal situation found so as to avoid redundancy of funds or disconnection of fund chain. | |
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In case of temporary shortage of funds during the process of operation, the enterprise may obtain funds through short-term financing, etc. For funds left idle for a short term, the enterprise may, under the premise of ensuring safety and liquidity, enhance the efficiency of funds through purchasing government bonds and other various means. | | 第二十条 企业应当定期组织召开资金调度会或资金安全检查， 对资金预算执行情况进行综合分析，发现异常情况，及时采取措施妥善处理，避免资金冗余或资金链断裂。 |
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企业在营运过程中出现临时性资金短缺的，可以通过短期融资等 方式获取资金。资金出现短期闲置的，在保证安全性和流动性的前提 下，可以通过购买国债等多种方式，提高资金效益。 |
| Article 21 An enterprise shall strengthen the accounting system control over the operating funds, and strictly regulate the conditions and procedures for income and expenditure of funds and examination and approval authority. | |
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The enterprise shall timely enter into account the fund income obtained from production and business operation and other business activities, and shall not establish a concealed account beyond the legal account, and shall be prohibited from not entering the collections into the account or from establishing “private coffer”. | | 第二十一条 企业应当加强对营运资金的会计系统控制，严格规 范资金的收支条件、程序和审批权限。 |
In handling the business of fund expenditure payment, the enterprise shall specify the use, amount, budget, quota, payment method, etc. of expenditure, and attach the original documents or relevant certificates thereon, and may arrange for the expenditure of funds only after the procedures for authorization and approval have been gone through strictly. | |
企业在生产经营及其他业务活动中取得的资金收入应当及时入 账，不得账外设账，严禁收款不入账、设立“小金库”。 |
In handling the business of fund collection and receipt of payment, the enterprise shall comply with the relevant provisions on management of cash and bank deposits. It is prohibited to let one person handle the whole process of the monetary funds business, and it is strictly prohibited to let one person keep all the relevant seals and notes for handling the business of fund payment. | |
企业办理资金支付业务，应当明确支出款项的用途、金额、预算、 限额、支付方式等内容，并附原始单据或相关证明，履行严格的授权 审批程序后，方可安排资金支出。 |
No. 7 of the Application Guidelines for Enterprise Internal Control – Procurement Business
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010) | |
企业办理资金收付业务，应当遵守现金和银行存款管理的有关规 定，不得由一人办理货币资金全过程业务，严禁将办理资金支付业务 的相关印章和票据集中一人保管。 |
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企业内部控制应用指引第7号--采购业务 |
| Chapter I General Provisions | |
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| | 第一章 总 则 |
| Article 1 These Guidelines are formulated in accordance with the relevant laws and regulations and the Basic Internal Control Norms for Enterprises for purposes of promoting the reasonable procurement of enterprises to meet the needs of production and business operation, regulating procurement activities, and preventing procurement risks. | |
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| | 第一条 为了促进企业合理采购，满足生产经营需要，规范采购 行为，防范采购风险，根据有关法律法规和《企业内部控制基本规范》， 制定本指引。 |
| Article 2 The term “procurement” as mentioned in these Guidelines refers to the purchase of materials (or receiving of services), payments and other related activities. | |
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| | 第二条 本指引所称采购，是指购买物资（或接受劳务）及支付 款项等相关活动。 |
| Article 3 The procurement business of an enterprise shall at least pay attention to the following risks: | |
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| | 第三条 企业采购业务至少应当关注下列风险： |
| (1) unreasonable arrangements for procurement plans and inaccurate forecasting of market change trends, which result in inventory shortage or backlog, and thus may lead to production stagnation or waste of resources of the enterprise; | |
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| | （一）采购计划安排不合理，市场变化趋势预测不准确，造成库 存短缺或积压，可能导致企业生产停滞或资源浪费。 |
| (2) improper selection of suppliers, unreasonable procurement ways, unscientific bidding or pricing mechanism, and non-standard examination & approval and authorization, which may lead to procurement of materials with inferior quality but high price, frauds or the enterprise's being cheated; and | |
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| | （二）供应商选择不当，采购方式不合理，招投标或定价机制不 科学，授权审批不规范，可能导致采购物资质次价高，出现舞弊或遭 受欺诈。 |
| (3) non-standard acceptance check of procurement, and lax examination of payment, which may lead to loss of procured materials or funds for procurement, or credit damage. | |
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| | （三）采购验收不规范，付款审核不严，可能导致采购物资、资 金损失或信用受损。 |
| Article 4 An enterprise shall, in light of its actualities, comprehensively go over the procurement business process, improve the management systems related to the procurement business, make overall arrangements for procurement plans, clarifying the duties and examination and approval authority in the links of purchase requisition, examination and approval, purchase, acceptance check, payment, post-procurement assessment, etc., handle the procurement business in accordance with the prescribed examination and approval authority and procedures, establish a price supervision mechanism, regularly inspect and evaluate the weak links in the procurement process, and take effective control measures to ensure that the procurement of materials meets the needs of its production and business operation. | |
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| | 第四条 企业应当结合实际情况，全面梳理采购业务流程，完善 采购业务相关管理制度，统筹安排采购计划，明确请购、审批、购买、 验收、付款、采购后评估等环节的职责和审批权限，按照规定的审批 权限和程序办理采购业务，建立价格监督机制，定期检查和评价采购 过程中的薄弱环节，采取有效控制措施，确保物资采购满足企业生产 经营需要。 |
| Chapter II Purchase | |
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| | 第二章 购 买 |
| Article 5 The procurement business of an enterprise shall be centralized, and avoid multi-end procurement or decentralized procurement, so as to improve the efficiency of the procurement business, reduce procurement costs, and plug loopholes in management. The enterprise shall regularly subject the personnel handling the procurement business to post rotation. For the important and highly technical procurement businesses, the enterprise shall organize relevant experts to make demonstrations, and conduct collective decision making and examination and approval. | |
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Except for small-sum and sporadic materials or services, the enterprise shall not assign the same institution to handle the whole process of procurement business. | | 第五条 企业的采购业务应当集中，避免多头采购或分散采购， 以提高采购业务效率，降低采购成本，堵塞管理漏洞。企业应当对办 理采购业务的人员定期进行岗位轮换。重要和技术性较强的采购业 务，应当组织相关专家进行论证，实行集体决策和审批。 |
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企业除小额零星物资或服务外，不得安排同一机构办理采购业务 全过程。 |
| Article 6 An enterprise shall establish a purchase requisition system, determine the specialized management departments in accordance with the type of materials to be purchased or the services to be received and grant them corresponding purchase requisition right, and shall clarify the duties and authorities of the relevant departments or personnel and corresponding procedures for purchase requisition and examination and approval. | |
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The enterprise may, in accordance with its actual needs, establish a special purchase requisition department, which shall examine the procurement requirements put forward by the requiring departments, classify and summarize the procurement requirements, and make overall arrangements for the procurement plan of the enterprise. For the procurement items within the budget, the department with the purchase requisition right shall go through the formalities for purchase requisition in strict accordance with the progress of budget execution, and make reasonable applications for procurement according to the changes in the market. For the over-budgetary and extra-budgetary procurement items, the department shall firstly go through the procedures for budget adjustment, and handle the formalities for purchase requisition upon examination and approval by the department or personnel with corresponding authority for examination and approval. | | 第六条 企业应当建立采购申请制度，依据购买物资或接受劳务 的类型，确定归口管理部门，授予相应的请购权，明确相关部门或人 员的职责权限及相应的请购和审批程序。 |
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企业可以根据实际需要设置专门的请购部门，对需求部门提出的 采购需求进行审核，并进行归类汇总，统筹安排企业的采购计划。 具有请购权的部门对于预算内采购项目，应当严格按照预算执行 进度办理请购手续，并根据市场变化提出合理采购申请。对于超预算 和预算外采购项目，应先履行预算调整程序，由具备相应审批权限的部门或人员审批后，再行办理请购手续。 |
| Article 7 An enterprise shall establish a scientific system for assessment and access of suppliers, determine the list of qualified suppliers, conclude quality assurance agreements with selected suppliers, establish a supplier management information system, conduct real-time management and comprehensive evaluation of the quality and price of materials or services provided by suppliers, timeliness of delivery of goods, conditions for supply of goods, credit and business operations of suppliers, etc., and make reasonable choices and adjustments of suppliers according to the evaluation results. | |
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The enterprise may authorize an intermediary with corresponding qualifications to conduct credit investigation of suppliers. | | 第七条 企业应当建立科学的供应商评估和准入制度，确定合格 供应商清单，与选定的供应商签订质量保证协议，建立供应商管理信 息系统，对供应商提供物资或劳务的质量、价格、交货及时性、供货 条件及其资信、经营状况等进行实时管理和综合评价，根据评价结果 对供应商进行合理选择和调整。 |
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企业可委托具有相应资质的中介机构对供应商进行资信调查。 |
| Article 8 An enterprise shall, in accordance with the market conditions and the procurement plan, reasonably choose procurement ways. | |
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For bulk procurement, it shall adopt the way of tendering, and reasonably determine the scope, standards and implementation procedures for tendering, and the bid evaluation rules; and for the procurement of general materials or services, it may adopt the way of inquiry or targeted procurement and conclude contracts or agreements; for the procurement of small-sum and sporadic materials or services, it may adopt the way of direct purchase, etc. | | 第八条 企业应当根据市场情况和采购计划合理选择采购方式。 |
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大宗采购应当采用招标方式，合理确定招投标的范围、标准、实施程 序和评标规则；一般物资或劳务等的采购可以采用询价或定向采购的 方式并签订合同协议；小额零星物资或劳务等的采购可以采用直接购 买等方式。 |
| Article 9 An enterprise shall establish a pricing mechanism for procurement of materials, and reasonably determine the procurement price through procurement under agreement, procurement by bidding, negotiation procurement, procurement by price inquiry and comparison and other means, to minimize the impact of market changes on its procurement price. | |
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For bulk procurement, the procurement price shall be determined by bidding, and for the procurement of other commodities or services, procurement price ceilings shall be fixed according to the market conditions and be adjusted in good time. | | 第九条 企业应当建立采购物资定价机制，采取协议采购、招标采购、谈判采购、询比价采购等多种方式合理确定采购价格，最大限 度地减小市场变化对企业采购价格的影响。 |
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大宗采购等应当采用招投标方式确定采购价格，其他商品或劳务 的采购，应当根据市场行情制定最高采购限价，并对最高采购限价适 时调整。 |
| Article 10 An enterprise shall, according to the determined supplier, the way of procurement, procurement price, etc., draft a procurement contract, accurately describe the terms of the contract, specify the rights, obligations and liabilities for breach of contract of both parties, and conclude the procurement contract in accordance with the prescribed authority. | |
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The enterprise shall, according to the progress of production and construction and the features of the materials to be procured, choose reasonable transportation vehicles and ways of transport, and handle the issues of transport, insurance application, etc. | | 第十条 企业应当根据确定的供应商、采购方式、采购价格等情 况拟订采购合同，准确描述合同条款，明确双方权利、义务和违约责 任，按照规定权限签订采购合同。 |
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企业应当根据生产建设进度和采购物资特性，选择合理的运输工 具和运输方式，办理运输、投保等事宜。 |
| Article 11 An enterprise shall establish a strict acceptance check system for procurement, determine the inspection methods, and assign a specialized acceptance check institution or personnel to check the varieties, specifications, quantity, quality and other related contents of the procurement items and issue acceptance certificates. Where the procurement of bulk and new or special materials is involved, professional testing shall be conducted additionally. | |
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The institution or personnel responsible for acceptance check shall immediately report the abnormal situation found during the process of acceptance check to the relevant competent institution of the enterprise, and the latter shall identify the reasons and timely handle the situation. | | 第十一条 企业应当建立严格的采购验收制度，确定检验方式， 由专门的验收机构或验收人员对采购项目的品种、规格、数量、质量 等相关内容进行验收，出具验收证明。涉及大宗和新、特物资采购的， 还应进行专业测试。 |
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验收过程中发现的异常情况，负责验收的机构或人员应当立即向 企业有权管理的相关机构报告，相关机构应当查明原因并及时处理。 |
| Article 12 An enterprise shall strengthen the management of the supply process of procured materials, follow up the performance of the contract according to the main terms determined in the procurement contract, and shall issue a written report and timely put forward solutions for the abnormal situation which may affect the progress of production or project. | |
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The enterprise shall do a good job in the records of all links of the procurement business, and implement the procurement registration system or informationalization management of the whole process, so as to ensure traceability of the procurement process. | | 第十二条 企业应当加强物资采购供应过程的管理，依据采购合同中确定的主要条款跟踪合同履行情况，对有可能影响生产或工程进 度的异常情况，应出具书面报告并及时提出解决方案。 |
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企业应当做好采购业务各环节的记录，实行全过程的采购登记制 度或信息化管理，确保采购过程的可追溯性。 |
| Chapter III Payment | |
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| | 第三章 付 款 |
| Article 13 An enterprise shall strengthen the management of procurement payments, improve the payment process, clarify the responsibilities and powers of the examiner of payments, strictly examine procurement budgets and contracts, relevant documents and vouchers, examination and approval procedures and other related contents, and timely handle payments under the contract upon verification. | |
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During the payment process, the enterprise shall strictly examine the authenticity, legitimacy and validity of the invoices of procurement. If it finds any false invoice, it shall identify reasons, and timely report it for handling. | | 第十三条 企业应当加强采购付款的管理，完善付款流程，明确 付款审核人的责任和权力，严格审核采购预算、合同、相关单据凭证、 审批程序等相关内容，审核无误后按照合同规定及时办理付款。 |
The enterprise shall pay attention to the control of the process of procurement payments and the follow-up management, and if it finds any abnormal circumstance, it shall refuse to make payments so as to avoid the loss of funds and credit damage. | |
企业在付款过程中，应当严格审查采购发票的真实性、合法性和 有效性。发现虚假发票的，应查明原因，及时报告处理。 |
The enterprise shall select reasonable payment methods, and strictly comply with the contract, to prevent legal risks that may be brought about by improper payment methods and ensure the safety of funds. | |
企业应当重视采购付款的过程控制和跟踪管理，发现异常情况 的，应当拒绝付款，避免出现资金损失和信用受损。 |
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企业应当合理选择付款方式，并严格遵循合同规定，防范付款方 式不当带来的法律风险，保证资金安全。 |
| Article 14 An enterprise shall strengthen the management of prepayments and deposits. If large-sum or long-term prepayments are involved, it shall conduct regular tracking and verification, comprehensively analyze the term of the prepayments, the reasonability for use of the money, the risks that the money is unrecoverable, etc., and shall timely take measures if it finds any doubtful prepayment. | |
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| | 第十四条 企业应当加强预付账款和定金的管理。涉及大额或长 期的预付款项，应当定期进行追踪核查，综合分析预付账款的期限、 占用款项的合理性、不可收回风险等情况，发现有疑问的预付款项， 应当及时采取措施。 |
| Article 15 An enterprise shall strengthen the accounting system control over the business of purchase, acceptance check and payment, keep detailed records of the information on suppliers, applications for purchase requisition, procurement contracts, procurement notices, acceptance certificates, certificates for storage, commercial instruments, payments, etc., and ensure the consistency among the accounting records, procurement records and storage records upon verification. The enterprise shall designate special persons to regularly check with the suppliers the payables, notes payable, prepayments and other current fund transactions through letters. | |
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| | 第十五条 企业应当加强对购买、验收、付款业务的会计系统控 制，详细记录供应商情况、请购申请、采购合同、采购通知、验收证明、入库凭证、商业票据、款项支付等情况，确保会计记录、采购记录与仓储记录核对一致。 企业应当指定专人通过函证等方式，定期与供应商核对应付账款、应付票据、预付账款等往来款项。 |
| Article 16 An enterprise shall establish a management system for return of goods, clearly provide for the conditions for returning goods, formalities for returning goods, exit of goods from warehouses, refund of payment for goods returned, etc., and clarify the issues on return of goods in the contracts with suppliers, and timely recover the payments for goods returned. If the return of goods which meets the conditions for claiming compensation is involved, the enterprise shall timely handle claim for compensation during the claim period. | |
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No. 8 of the Application Guidelines for Enterprise Internal Control – Asset Management
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010) | | 第十六条 企业应当建立退货管理制度，对退货条件、退货手续、 货物出库、退货货款回收等作出明确规定，并在与供应商的合同中明 确退货事宜，及时收回退货货款。涉及符合索赔条件的退货，应在索 赔期内及时办理索赔。 |
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企业内部控制应用指引第8号--资产管理 |
| Chapter I General Provisions | |
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| | 第一章 总 则 |
| Article 1 These Guidelines are formulated in accordance with the relevant laws and regulations and the Basic Internal Control Norms for Enterprises for purposes of improving the usage efficiency of assets and ensuring asset safety. | |
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| | 第一条 为了提高资产使用效能，保证资产安全，根据有关法律 法规和《企业内部控制基本规范》，制定本指引。 |
| Article 2 The term “assets” as mentioned in these Guidelines refers to the inventories, fixed assets and intangible assets owned or controlled by enterprises. | |
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| | 第二条 本指引所称资产，是指企业拥有或控制的存货、固定资 产和无形资产。 |
| Article 3 The asset management of an enterprise shall at least focus on the following risks: | |
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| | 第三条 企业资产管理至少应当关注下列风险： |
| (1) inventory backlog or shortage, which may lead to excessive occupancy of working capital, derogation of inventory value or production disruption; | |
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| | （一）存货积压或短缺，可能导致流动资金占用过量、存货价值 贬损或生产中断。 |
| (2) inadequate update and renovation of fixed assets, low usage efficiency, improper maintenance, and overcapacity, which may result in lack of competitiveness of the enterprise, derogation of asset value, frequent occurrence of safety accidents or waste of resources; and | |
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| | （二）固定资产更新改造不够、使用效能低下、维护不当、产能 过剩，可能导致企业缺乏竞争力、资产价值贬损、安全事故频发或资 源浪费。 |
| (3) lack of core technology in intangible assets, unclear ownership, backward technology, and existence of major technology safety risks, which may lead to legal disputes or lack of sustainable development ability of the enterprise. | |
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| | （三）无形资产缺乏核心技术、权属不清、技术落后、存在重大 技术安全隐患，可能导致企业法律纠纷、缺乏可持续发展能力。 |
| Article 4 An enterprise shall strengthen the management of various assets, comprehensively sort out asset management process, timely find weak links in asset management and take effective measures to improve them, focus on signs of asset impairment, reasonably determine asset impairment losses, and continuously improve the level of its asset management. | |
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The enterprise shall attach great importance to and strengthen the insurance application for various assets, and determine the insurer by bidding and other means, so as to reduce the risk of loss of assets and prevent frauds in buying insurance for assets. | | 第四条 企业应当加强各项资产管理，全面梳理资产管理流程， 及时发现资产管理中的薄弱环节，切实采取有效措施加以改进，并关 注资产减值迹象，合理确认资产减值损失，不断提高企业资产管理水 平。 |
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企业应当重视和加强各项资产的投保工作，采用招标等方式确定 保险人，降低资产损失风险，防范资产投保舞弊。 |
| Chapter II Inventories | |
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| | 第二章 存 货 |
| Article 5 An enterprise shall adopt advanced inventory management technologies and methods, regulate inventory management processes, clarify management requirements for such links as obtainment of inventories, acceptance check and warehousing, processing of raw materials, storage, receipt and delivery, and stocktaking and disposal, make full use of information systems, and strengthen relevant records of accounting, warehouse entry and exit, etc., so as to ensure that the risks in the whole process of inventory management are effectively controlled. | |
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| | 第五条 企业应当采用先进的存货管理技术和方法，规范存货管 理流程，明确存货取得、验收入库、原料加工、仓储保管、领用发出、 盘点处置等环节的管理要求，充分利用信息系统，强化会计、出入库 等相关记录，确保存货管理全过程的风险得到有效控制。 |
| Article 6 An enterprise shall establish a post-based responsibility system for inventory management, clarify duties and authorities of relevant internal departments and posts, and effectively achieve mutual separation, constraint and supervision between incompatible posts. Except for the inventory management department and supervision department as well as the warehouse personnel of the enterprise, other departments and personnel shall be specifically authorized by the relevant department for the access to inventories. | |
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| | 第六条 企业应当建立存货管理岗位责任制，明确内部相关部门 和岗位的职责权限，切实做到不相容岗位相互分离、制约和监督。 企业内部除存货管理、监督部门及仓储人员外，其他部门和人员接触存货，应当经过相关部门特别授权。 |
| Article 7 An enterprise shall pay attention to the acceptance check of inventories, regulate the procedures and methods for acceptance check of inventories, check the quantity, quality, technical specifications, etc. of inventories that enter the warehouse, and warehouse inventories upon verification. | |
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For the acceptance check of purchased inventories, the enterprise shall focus on checking whether the quantity, quality, specifications, etc. of inventories are consistent with the original documents such as contracts and invoices. If the goods with high technical contents are involved, the enterprise may, when necessary, authorize an institution with inspection qualification or hire external experts to assist it in acceptance check. | | 第七条 企业应当重视存货验收工作，规范存货验收程序和方 法，对入库存货的数量、质量、技术规格等方面进行查验，验收无误 方可入库。 |
For the acceptance check of self-made inventories, the enterprise shall focus on the product quality, and can handle the formalities of warehouse entry for the semi-finished and finished products only when they have passed the inspection. For unqualified products, the enterprise shall timely identify reasons, clarify responsibilities, and report for handling. | |
外购存货的验收，应当重点关注合同、发票等原始单据与存货的 数量、质量、规格等核对一致。涉及技术含量较高的货物，必要时可 委托具有检验资质的机构或聘请外部专家协助验收。 |
For the acceptance check of inventories obtained by other means, the enterprise shall focus on whether the sources, quality status, and actual value of inventories conform to the relevant contract or agreement. | |
自制存货的验收，应当重点关注产品质量，通过检验合格的半成 品、产成品才能办理入库手续，不合格品应及时查明原因、落实责任、 报告处理。 |
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其他方式取得存货的验收，应当重点关注存货来源、质量状况、 实际价值是否符合有关合同或协议的约定。 |
| Article 8 An enterprise shall establish a system for keeping inventories, regularly check the inventories, and focus on the following issues: | |
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| | 第八条 企业应当建立存货保管制度，定期对存货进行检查，重 点关注下列事项： |
| (1) The formalities for warehouse exit and entry shall be handled when the inventories flow between different warehouses; | |
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| | （一）存货在不同仓库之间流动时应当办理出入库手续。 |
| (2) Inventories shall be stored under the storage conditions required by the materials to be stored, and the management standards in terms of fireproofing, flood protection, theft protection, damp proofing, protection against diseases and insect pests, protection against deterioration, etc. shall be improved; | |
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| | （二）应当按仓储物资所要求的储存条件贮存，并健全防火、防 洪、防盗、防潮、防病虫害和防变质等管理规范。 |
| (3) The enterprise shall strengthen the management of materials, revolving materials, semi-finished products and other materials in the production sites so as to prevent waste, theft and loss; | |
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| | （三）加强生产现场的材料、周转材料、半成品等物资的管理， 防止浪费、被盗和流失。 |
| (4) The enterprise shall separately store and keep records of the inventories which are kept under its custody or sold on a commissioned basis, temporarily deposited, or processed under entrustment, so as to avoid confusion with its own inventories; and | |
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| | （四）对代管、代销、暂存、受托加工的存货，应单独存放和记 录，避免与本单位存货混淆。 |
| (5) The enterprise shall, in light of its actual situation, strengthen the insurance application for inventories to ensure the safety of inventories and reasonably reduce risks of accidental losses of inventories. | |
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| | （五）结合企业实际情况，加强存货的保险投保，保证存货安全， 合理降低存货意外损失风险。 |
| Article 9 An enterprise shall clarify the examination and approval authority for the delivery and receipt of inventories, and the delivery of large quantity of inventories, precious commodities or dangerous goods shall be subject to special authorization. The warehousing department shall deliver goods according to the examined and approved notice on sale (warehouse exit). | |
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| | 第九条 企业应当明确存货发出和领用的审批权限，大批存货、 贵重商品或危险品的发出应当实行特别授权。仓储部门应当根据经审 批的销售（出库）通知单发出货物。 |
| Article 10 The warehousing department of an enterprise shall keep detailed records of the warehouse entry and exit of inventories, and the stock thereof, achieve consistency between the records of inventories and the actual stock, and make regular check with the accounting department and inventory management department. | |
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| | 第十条 企业仓储部门应当详细记录存货入库、出库及库存情 况，做到存货记录与实际库存相符，并定期与财会部门、存货管理部 门进行核对。 |
| Article 11 An enterprise shall, in accordance with the purchase interval of various inventories and the current stock, give full consideration to its production and business operation plans, market supply and demand and other factors, and reasonably determine the purchase date and quantity of inventories by making full use of information systems, so as to ensure that the inventories are in the best stock status. | |
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| | 第十一条 企业应当根据各种存货采购间隔期和当前库存，综合 考虑企业生产经营计划、市场供求等因素，充分利用信息系统，合理 确定存货采购日期和数量，确保存货处于最佳库存状态。 |
| Article 12 An enterprise shall establish a stocktaking and checking system, determine the stocktaking cycle, stocktaking processes and other contents in accordance with its actualities, check the amount of inventories, and timely detect signs of impairment of inventories. The enterprise shall carry out a comprehensive stocktaking and checking by the end of each year at least, and produce a written report on the stocktaking and checking results. For the inventory overage, shortage, damage, idle inventories and inventories that need to be scrapped found in the stocktaking and checking, the enterprise shall identify reasons, clarify and investigate liabilities and deal with them upon authorization and according to the prescribed authority. | |
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| | 第十二条 企业应当建立存货盘点清查制度，结合本企业实际情 况确定盘点周期、盘点流程等相关内容，核查存货数量，及时发现存 货减值迹象。企业至少应当于每年年度终了开展全面盘点清查，盘点 清查结果应当形成书面报告。盘点清查中发现的存货盘盈、盘亏、毁损、闲置以及需要报废的存货，应当查明原因、落实并追究责任，按照规定权限批准后处置。 |
| Chapter III Fixed Assets | |
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| | 第三章 固定资产 |
| Article 13 An enterprise shall strengthen the management of houses and buildings, machines and equipment and other fixed assets, pay attention to the maintenance, update and renovation of fixed assets, constantly improve the usage efficiency of fixed assets, and actively keep fixed assets in good operating condition. | |
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| | 第十三条 企业应当加强房屋建筑物、机器设备等各类固定资产 的管理，重视固定资产维护和更新改造，不断提升固定资产的使用效 能，积极促进固定资产处于良好运行状态。 |
| Article 14 An enterprise shall formulate a catalogue of fixed assets, number each fixed asset, establish fixed asset cards in accordance with individual asset, and keep detailed records of the sources, acceptance check, places of use, responsible entities and persons, operation, maintenance, renovation, depreciation, stocktaking and other related contents of various fixed assets. | |
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The enterprise shall strictly implement the plans for routine maintenance and overhaul of fixed assets, and regularly conduct maintenance of fixed assets to effectively eliminate safety risks. | | 第十四条 企业应当制定固定资产目录，对每项固定资产进行编 号，按照单项资产建立固定资产卡片，详细记录各项固定资产的来源、 验收、使用地点、责任单位和责任人、运转、维修、改造、折旧、盘 点等相关内容。 |
The enterprise shall strengthen monitoring over the operation of key equipment in the production line, etc., strictly follow the operational procedures, and implement the pre-job training and post permit system to ensure safe operation of the equipment. | |
企业应当严格执行固定资产日常维修和大修理计划，定期对固定 资产进行维护保养，切实消除安全隐患。 |
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企业应当强化对生产线等关键设备运转的监控，严格操作流程， 实行岗前培训和岗位许可制度，确保设备安全运转。 |
| Article 15 An enterprise shall, in accordance with its development strategies, make full use of the relevant policies of the state on independent innovation, increase the input in technological transformation, continuously promote technological upgrading of fixed assets, eliminate outdated equipment, and effectively maintain the advancement of the technology of fixed assets and the sustainability of the enterprise's development. | |
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| | 第十五条 企业应当根据发展战略，充分利用国家有关自主创新 政策，加大技改投入，不断促进固定资产技术升级，淘汰落后设备， 切实做到保持本企业固定资产技术的先进性和企业发展的可持续性。
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